When is the substitution procedure considered complete?

The substitution procedure is considered complete when the substitute enters the field of play. This completion signifies that the new player is recognized as active and part of the game, taking over the position of the player being substituted.

Referees signal substitutions to ensure that all players are aware of the change, but the actual operational completion of the substitution occurs only once the substitute has entered the field. Until that moment, the process is still pending; therefore, simply signaling or the player leaving does not finalize the substitution. The rules emphasize that the new player must step onto the field for the substitution to be fully executed and valid, marking the transition to a new participant in the game actively.